PT. Lima Putra processes its products through two production departments, namely the

cutting and assembly department. All materials are cut in the cutting department for

then forwarded to the assembly department. The following is the physical quantity data of two

Cutting and Assembling department.

No Description % Completion Departement

M L OH Assembly Cutting

1 BDP-Initial:

-cut 75% 30% 50% 200

- Assembly 20% 10% 20% 250

2 Unit Started(TI) 850 650

3 Units Added -

4 Finished Units (TO) 750 650

5 BDP-End

- cut 75% 25% 40% 250

- Assembly 250

Requested:

1. Calculate the equivalent units in the Withholding Department using the Average method!

2. Calculate equivalent units in the Assembly Department using the Average method, with

assuming a 100% completion rate from the Withholding Department!